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  • Document

    Taxing property in a neo-developmental state: the politics of urban land value capture in Rwanda and Ethiopia

    Oxford University Press, 2017
    Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’.
  • Document

    Domestic resource mobilization in sub-Saharan Africa: the case of Ethiopia

    North-South Institute, 2010
    The research analyzes the major institutional constraints that have been hampering Domestic Resource Mobilization in low-income countries, focusing on Ethiopia as an example. The study examines the prospects for and constraints preventing mobilization of non-debt-creating domestic savings, both public and private.
  • Document

    Performance and prospects of tax collection in Ethiopia

    United Nations Development Programme, 2017
    This paper explores some of the challenges to explain why tax to GDP ratio is low at 13.4percent despite strong and sustained growth recorded in the past twelve years, through analysis of the determinants. Also, the gap between the potential and actual tax revenue in Ethiopia will be estimated using peer country comparisons.
  • Document

    Tax compliance cost burden and tax perceptions survey in Ethiopia

    World Bank Publications, 2015
    This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. The survey covered 1003 formal businesses and 499 informal businesses.
  • Document

    Social impact of a tax reform: the case of Ethiopia

    International Monetary Fund Working Papers, 2003
    This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population.
  • Document

    Legality principle of taxation in Ethiopia: at the state of porosity or its non-existent from inception?

    Social Science Research Network, 2016
    Legality principle of taxation “no taxation without representation” was founded on the notion of “social contract” whereby people obey the sovereign only if its acts and actions improve their lives and enhance their welfare. This means tax in democracy may be imposed only by act of the legislature which means tax is the product of a collective consent (government).
  • Document

    Fighting capital flight in Ethiopia

    African Journals Online - AJOL, 2013
    There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin.
  • Document

    Tax exemption through letters: issues of legality and equality

    Bahir Dar University School of Law, 2014
    Employment income is one source of income tax in Ethiopia. Employees, in addition to their periodic salary, may be entitled to other payments or gains in cash or in kind during the employment relationship. The main concern of this article is to assess whether payments other than periodic salary of an employee, particularly house and transportation allowances, are taxable or not.

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